Careful planning is essential to the success of any enterprise. Its basis is a factor analysis of various indicators, which allows to substantiate plans, evaluate the quality of accounting and control systems. Based on the results, tactics and strategy of the enterprise are developed. Most often, factor analysis is carried out in relation to profit in order to determine how this indicator is affected by the quality and volume of products, labor productivity. For trade enterprises sales analysis is the most important.

The task of studying financial results is to control the implementation of plans and determine what objective and subjective factors affect the level of income. The calculation process uses credentials and information from the business plan. Based on the results, reserves are determined to increase net income.

Calculations are carried out according to:

gross, taxable,
basic goods (services, works)
income from other sales
non-operating income

Research objectives:

determine deviations for each feature
explore the change and structure of each indicator
evaluate the performance of the enterprise for a certain period

The structure and composition of income, dynamics compared to previous time periods, the impact of the chosen accounting policy on each type of profit and the amount of dividend and tax deductions are analyzed.

It is important to take into account all the factors affecting the result entrepreneurial activity:

income from operations with currencies, deposits, bonds, shares
losses from bad debts, penalties, fines, penalties
rental income, received penalties, fines, penalties
Losses from negative past earnings and natural disasters
expenses for paying taxes and deductions to off-budget funds

Main indicator successful work– high profitability. It is required to study the dependence of this indicator for the entire enterprise and for each line of activity. The profitability of sales, return on invested capital, investments and costs are assessed. Calculations are carried out for each type of profit (gross, from sales, net).

Factor analysis consists of several stages:

selection factors
their systematization and classification
modeling relationships between factor and result
determining each factor and calculating its impact on the result economic activity
development of recommendations to use the results in practice

Main elements: changes in profitability, income and expenses.

For factorial research You can use other indicators, for example, profitability:

investments (the ratio of the amount in the "bottom line" to the amount of own funds)
equity
assets (the ratio of the amount in the "bottom line" to the total volume of the first section of the balance sheet)
(the ratio of the amount in the "bottom line" to the volume of working capital)
sales (the ratio of the amount in the "bottom line" to revenue)

The difference between the amounts for the base and this year, the factors that influenced the changes are identified.

Study of factors affecting the profitability of sales

Sales revenue depends on:

volume of goods sold
structure of goods sold
prime cost
average price level
business expenses

In the course of the study, each factor and its influence are evaluated.

General indicator of change in income from the sale of goods:

ΔP = P1 - P0, where

P1 - profit of the current period
P0 - profit of the previous period

When calculating the effect of the volume of goods sold on profitability, the increase in volume (as a percentage) is first calculated:

ΔQ \u003d Q1 / Q0 * 100 - 100, where

Q1 - revenue of the current period in the prices of the base
Q0 - revenue of the previous period

ΔР1 = Р0 * ΔQ / 100, where

ΔР1 - change in the volume of goods sold

Problems can be created by comparing the data of the base and reporting time interval, especially if the products are heterogeneous. The problem is solved by using the prices of the previous period as a basis.

The impact on the cost price is calculated by the formula:

ΔР2 = С0 — С1, where

C0 - the cost of goods sold in the reporting period in the prices of the previous period
C1 - the cost of goods sold in the reporting period at current prices

This formula is also used in calculating the impact of selling and administrative expenses.

The change in the selling price is calculated by the formula:

ΔР3 = Q1 - Q2, where

Q1 - revenue of the current period in current prices
Q2 - revenue of the current period at prices of the base

To calculate the impact of product structure on profits, the following formula is used:

ΔР4 = ΔР - ΔР1 - ΔР2 - ΔР3

To determine the impact of all factors, the formula is used:

ΔР = Р1 - Р0 = ΔР1 + ΔР2 + ΔР3 + ΔР4

Based on the results, reserves are determined that allow. This may be an increase in the volume of products sold, a reduction in the total cost or its individual components, an improvement in the structure (quality, assortment) of manufactured (sold) products.

Calculation example

To make calculations, you need to take data from the balance sheet for the current and base year.

An example of calculating indicators of factor analysis of profit from sales, if:

revenue 60,000 and 55,000 (at current prices) or 45,833 (at base year prices)
production cost 40,000 and 35,000
selling expenses 3,000 and 2,000
management expenses 5,000 and 4,000
total cost 48,000 and 41,000
sale price change index 1.2
profit 12,000 and 14,000

(the first indicator refers to the base period, the second - to the reporting period).

Profit change:

ΔP \u003d P1 - P0 \u003d 12,000 - 14,000 \u003d -2,000

Revenue of the current period in prices of the past: 55,000 / 1.2 = 45,833.

Increase / decrease in sales volume:

ΔQ = Q1 / Q0 * 100 = 45,833 / 60,000 * 100 - 100 = -24%

Effect of volume reduction:

ΔP1 \u003d P0 * ΔQ / 100 \u003d 12,000 * (-24) / 100 \u003d -1,480

Influence of incomplete (production) cost:

ΔP2 \u003d C0 - C1 \u003d 40,000 - 35,000 * 1.2 \u003d -2,000

Impact of selling expenses:

ΔP2 \u003d C0 - C1 \u003d 3,000 - 2,000 * 1.2 \u003d 600

Impact of management costs:

ΔР2 \u003d С0 - С1 \u003d 5,000 - 4,000 * 1.2 \u003d 200

The impact of the change in the value of the sale:

ΔP3 \u003d Q1 - Q2 \u003d 55,000 - 45,833 \u003d 9,167

Structure influence:

ΔР4 = ΔР - ΔР1 - ΔР2 - ΔР3 = -2,000 - 1,480 - 2,000 + 600 + 200 + 9,167 = 4,467

Influence of all factors:

ΔР = ΔР1 + ΔР2 + ΔР3 + ΔР4 = -1 480 - 2 000 + 600 + 200 + 9 167 + 3 467 = 9 114

The results show that profit in the reporting period decreased due to a decrease in sales volumes and an increase in production costs. The change in the structure and cost of products during the sale had a positive effect.

Study of factors affecting gross profit

The following costs are not taken into account when calculating gross profit:

commercial
managerial
non-operating
operating rooms
tax
emergency
others

In the example discussed in the previous section, 3 will change:

cost will be 2000
structure influence 3 667
influence of all factors 8 314

The amounts will be less, since selling and administrative costs that change the full cost price are not taken into account.

Study of factors affecting the size of net profit

All factors influencing this indicator are divided into internal and external. The first group includes accounting methods, methods for forming the cost structure, the second - the impact of climate, changes in tariffs and prices for raw materials, changes in contracts, force majeure. Net profit is calculated by subtracting production costs, management and commercial costs, other expenses, and taxes from revenue.

For calculations, the formula is used:

∆Rch = ∆Р + ∆С + ∆К + ∆У + ∆П + ∆NP, where

∆Р - change in revenue
∆C - change in cost
∆K - change in commercial costs
∆У - change in management costs
∆P - change in other income/expenses
∆NR - size change after adjustment

When calculating changes in individual factors, the following formula is used:

ΔI2 = I0 - I1, where

I0 - costs of the current period in prices of the past
I1 - costs of the reporting period at current prices

Similarly, a study of income from additional species activities, such as participation in other enterprises, deposits, deposits in bonds. This allows you to determine the factors affecting the profitability and the feasibility of investing. For example, if income from interest on deposits has decreased, you should not use this type of investment in the future.

When working with the “bottom line”, there is also a study of the quality and use net profit. This indicator can be improved by reducing the gap between the figure in the balance sheet and the real amount of funds. For this, the method, methods of writing off the cost and the formation of reserves are changing.

To study the use of earned funds, the formula for calculating the profitability of one share is used:

Pa \u003d (Pch - Dpr) / Qo, where

Pa - profitability of one share
Pch - net profit
Dpr - the amount of dividends per preferred share
Qo - the number of ordinary shares in circulation

Net profit is used for:

dividend payments
formation of savings and reserves
contributions to social and charitable funds

Factor analysis can also be performed on these measures to compare volumes and variances across two or more periods.

Factor analysis makes it possible to more deeply and in detail assess the state of the enterprise's finances by identifying the factors that have the greatest impact on the profitability of the business. Based on the results, it is possible to determine exactly what actions are required.

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Any commercial enterprise operating in the market in a rather tough competitive environment, is obliged to effectively manage the available internal resources and respond in a timely manner to changes in external conditions. These goals are pursued by the corresponding analytical activities, which will be discussed in the publication.

Factor analysis of profit

The object of close attention of the analyst is the profit of the enterprise, since it reflects the efficiency of the company, its liquidity and solvency. Profit acts as an indicator, reacting to any changes in the external environment and within the company, so it is important to be able to analyze this indicator, correctly assessing the degree of impact of all criteria.

Factor analysis of the company's net profit considers two influencing blocks: external and internal.

Internal consider the factors that the company is able to influence. For example, a firm can affect profits because the degree of capacity utilization and the level of technology used affect the quality of products. It is more difficult with non-production factors, such as the reaction of personnel to change working conditions, logistics, etc.

Under the external understand the factors of market realities, which the company cannot control, but takes into account. For example, it is impossible to influence market conditions, inflation, remoteness from resources, climate features, change of state tariffs, violation of the terms of agreements by partners, etc.

Factor analysis of net profit - a component of the analysis financial activities companies. It is used to determine the degree of impact of various indicators on the result. For example, research:

the dynamics of changes in the amount of revenue;
increase in sales volume;
impact on profit dynamics of sales, changes in prices and costs.

Analyze indicators by comparing the results of two specific periods. The analysis begins with a grouping of factors affecting profit. Net profit is defined as revenue reduced by cost, taxes, selling, administrative and other expenses.

Factor analysis is based on the study of changes in each factor affecting the amount of profit, i.e., the analysis of changes in net profit in the period under review is carried out by comparing changes in all its components.

Factor analysis of net profit: calculation example

Let us consider in more detail all the stages of the analysis of the listed factors based on the data in the table:

Meaning	Sales volume (t. R.) for		Absolute deviation
Meaning	last year	reporting year	(gr 3 - gr2)	100 x ((gr 3 / gr2)) - 100


Cost price

Let's carry out the factorial analysis of net profit. Our example is simplified and based on the calculation (according to the formulas in the table):

absolute values of deviations of revenue and cost data for the reporting period in comparison with the previous year;
increase in indicators in%.

Conclusion: for the reporting year, the company's net profit increased by 1,000 thousand rubles compared to last year. The negative factor was the increase in production costs, which amounted to 11.2% compared to the previous year. It is necessary to pay attention to the growth of costs and identify the causes of the phenomenon, since its increase significantly outpaces the growth of profits.

Having simplified the task and analyzed the indicators, we found out that it is necessary to conduct a more detailed study of the cost, since in our example it consists of several indicators and the calculation should be carried out by groups of all costs: production, commercial and management. Having expanded the block of initial data, we proceed to the factor analysis of sales profit and determine the main changing criteria.

Factor analysis of sales profit: calculation example

Meaning

Sales volume (t. R.) for

Absolute deviation

last year

reporting year

(gr 3 – gr 2)

100 x ((gr 3 / gr 2)) - 100

Cost price

Selling expenses

Management expenses

Revenue from sales

Price change index

Sales volume at comparable prices

Let's define influence:

Sales volume by multiplying profit by volume change:
73 451 tr. (83,000 / 1.13)

the actual sales volume adjusted for changes was 88.5% (73,451 / 83,000 x 100), i.e. the sales volume was reduced by 11.5% (100 - 88.5).

because of this, the profit from sales actually decreased by 1495 thousand rubles. (13,000 x (-0.115) \u003d - 1495).

Product range:
actual sales calculated at the basic cost of 47,790 thousand rubles. (54,000 x 0.885);

profit of the reporting year, calculated at the basic cost and prices (AUR and selling expenses) 16,661 thousand rubles. (73 451 - 47 790 - 4000 - 5000). Those. a change in the composition of the assortment led to a change in profit by 5156 thousand rubles. (16,661 - (13,000 x 0.885). This means that the share of products with higher profitability has increased.

Cost in terms of the basis:
(54,000 x 0.885) - 60,000 \u003d - 12,210 thousand rubles. - the cost price has increased, which means that the profit from sales has decreased by the same amount.

AUR and commercial expenses, comparing their absolute values:
selling expenses increased by 6,000 thousand rubles. (10,000 - 4,000), i.e., profit has decreased;

by reducing AUR by 1,000 thousand rubles. (4000 - 5000) profit increased.

Selling prices, comparing the volume of sales in base and reporting prices:
83,000 - 73451 \u003d 9459 thousand rubles.

Let's calculate the influence of all factors:

1495 + 5156 - 12 210 - 6000 + 1000 + 9459 = - 4090 thousand rubles.

Conclusion: A significant increase in cost occurred against the backdrop of higher prices for raw materials and tariffs. The decrease in sales volume had a negative impact, although the company updated the assortment, releasing a number of products with higher profitability. In addition, business expenses have increased significantly. The reserves for the growth of the company's profits are the increase in sales, the production of cost-effective products and the reduction in cost and commercial expenses.

are called factor analysis. The main varieties of factor analysis are deterministic analysis and stochastic analysis.

Deterministic factor analysis is based on a methodology for studying the influence of such factors, the relationship of which with a generalizing economic indicator is functional. The latter means that the generalizing indicator is either a product, or a quotient of division, or an algebraic sum of individual factors.

Stochastic factor analysis is based on a methodology for studying the influence of such factors, the relationship of which with a generalizing economic indicator is probabilistic, otherwise - correlational.

In the presence of a functional relationship with a change in the argument, there is always a corresponding change in the function. If there is a probabilistic relationship, the change in the argument can be combined with several values of the change in the function.

Factor analysis is also subdivided into straight, otherwise deductive analysis and back(inductive) analysis.

First type of analysis carries out the study of the influence of factors by the deductive method, that is, in the direction from the general to the particular. In reverse factor analysis the influence of factors is studied by the inductive method - in the direction from private factors to generalizing economic indicators.

Classification of factors affecting the effectiveness of the organization

The factors whose influence is studied during the conduct are classified according to various criteria. First of all, they can be divided into two main types: internal factors, depending on the activity of this , and external factors independent of this organization.

Internal factors, depending on the magnitude of their impact on, can be divided into main and secondary. Among the main factors are those associated with the use, and materials, as well as factors due to the supply and marketing activities and some other aspects of the functioning of the organization. The main factors have a fundamental impact on the general economic indicators. External factors that do not depend on this organization are due to natural and climatic (geographical), socio-economic, as well as external economic conditions.

Depending on the duration of their impact on economic indicators, we can distinguish fixed and variable factors. The first type of factors has an impact on economic performance, which is not limited in time. Variable factors affect economic performance only for a certain period of time.

Factors can be divided into extensive (quantitative) and intensive (qualitative) on the basis of the essence of their influence on economic indicators. So, for example, if the influence of labor factors on the volume of output is studied, then the change in the number of workers will be an extensive factor, and the change in the labor productivity of one worker will be an intensive factor.

Factors affecting economic performance, according to the degree of their dependence on the will and consciousness of employees of the organization and other persons, can be divided into objective and subjective factors. Objective factors may include weather conditions, natural disasters, which do not depend on human activity. Subjective factors are entirely dependent on people. The vast majority of factors should be classified as subjective.

Factors can also be subdivided, depending on the scope of their action, into factors of unlimited and factors of limited action. The first type of factors operates everywhere, in any branches of the national economy. The second type of factors affects only within an industry or even an individual organization.

According to their structure, the factors are divided into simple and complex. The vast majority of factors are complex, including several constituent parts. However, there are also factors that cannot be divided. For example, capital productivity can serve as an example of a complex factor. The number of days the equipment has worked in a given period is a simple factor.

By the nature of the impact on generalizing economic indicators, there are direct and indirect factors. Thus, the change in products sold, although it has an inverse effect on the amount of profit, should be considered direct factors, that is, a factor of the first order. A change in the value of material costs has an indirect effect on profit, i.e. affects profit not directly, but through the cost, which is a factor of the first order. Based on this, the level of material costs should be considered a second-order factor, that is, an indirect factor.

Depending on whether you can give quantification the influence of this factor on the generalizing economic indicator, there are measurable and non-measurable factors.

This classification is closely interconnected with the classification of reserves for improving the efficiency of economic activities of organizations, or, in other words, reserves for improving the analyzed economic indicators.

Factor economic analysis

In those signs that characterize the cause, are called factorial, independent. The same signs that characterize the consequence are usually called resultant, dependent.

The combination of factor and resultant signs that are in the same causal relationship is called factor system. There is also the concept of a factor system model. It characterizes the relationship between the resultant feature, denoted as y, and factor features, denoted as . In other words, the factor system model expresses the relationship between general economic indicators and individual factors that affect this indicator. At the same time, other economic indicators act as factors, which are the reasons for the change in the generalizing indicator.

Factor system model can be mathematically expressed using the following formula:

Establishing dependencies between generalizing (effective) and influencing factors is called economic and mathematical modeling.

Two types of relationships between generalizing indicators and factors influencing them are studied:

functional (otherwise - functionally determined, or rigidly determined connection.)
stochastic (probabilistic) connection.

functional connection- this is such a relationship in which each value of the factor (factorial attribute) corresponds to a well-defined non-random value of the generalizing indicator (effective attribute).

Stochastic connection- this is such a relationship in which each value of a factor (factorial attribute) corresponds to a set of values \u200b\u200bof a generalizing indicator (effective attribute). Under these conditions, for each value of the factor x, the values of the generalizing indicator y form a conditional statistical distribution. As a result, a change in the value of the factor x only on average causes a change in the general indicator y.

In accordance with the two considered types of relationships, there are methods of deterministic factor analysis and methods of stochastic factor analysis. Consider the following diagram:

Methods used in factor analysis. Scheme No. 2

The greatest completeness and depth of analytical research, the greatest accuracy of the results of the analysis is ensured by the use of economic and mathematical methods of research.

These methods have a number of advantages over traditional and statistical methods of analysis.

Thus, they provide a more accurate and detailed calculation of the influence of individual factors on the change in the values of economic indicators and also make it possible to solve a number of analytical problems that cannot be done without the use of economic and mathematical methods.

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Introduction
2.2 Profit functions
Conclusion
Bibliography

Introduction

The market economy determines the specific requirements for the enterprise management system. A faster response to changes in the economic situation is needed in order to maintain a sustainable financial condition and continuous improvement of production in accordance with changing market conditions.

In a market economy, an enterprise independently plans its activities and determines development prospects based on the demand for manufactured products and the need to ensure production and social development. Income became independently planned indicator among others.

The relevance of the work is determined by the fact that in a market economy the basis of economic development is profit, the most important indicator efficiency of the enterprise, the source of its vital activity. However, it cannot be assumed that planning and profit formation remained exclusively in the sphere of interests of only the enterprise. The state is no less interested in this, commercial banks, investment structures, shareholders and other holders of securities.

The formation of a mechanism of fierce competition, the volatility of the market situation, made it necessary for the enterprise to effective use on the one hand, and on the other hand, respond in a timely manner to changing external conditions, which include: the financial and credit system, the tax policy of the state, the pricing mechanism, market conditions, relationships with suppliers and consumers. As a result of these reasons, the directions of analytical activity are also changing.

factor analysis profit indicator

my goal term paper- give a quantitative assessment of the reasons causing a change in profit by specific example LLC "Arsenal" and conduct a factor analysis of the profit of this enterprise.

The main tasks in the work on the analysis of the distribution and use of profits are:

ѕ full appraisal characteristics of the enterprise LLC "Arsenal" and analysis of its technical and economic indicators in recent years.

ѕ method of analysis and theoretical aspects of the factor analysis of the profit of the enterprise.

ѕ factorial analysis of the company's profit on a specific example for the reporting year 2013 compared to the base year 2010.

The subjects of research in the analysis process will be:

profit from sales

profit before tax

· net profit

operating income and expenses

The object of the study is LLC "Arsenal".

Chapter 1. Characteristics of the enterprise LLC "Arsenal"

1.1 General information about the enterprise

Before analyzing the financial condition of the enterprise "Arsenal" LLC, let's consider it general characteristics activities. Society with limited liability"Arsenal" was founded on February 25, 2004 in accordance with federal law"On Limited Liability Companies" and other regulations that do not contradict the Civil Code of the Russian Federation. The enterprise is an independent economic entity with the rights legal entity, has an independent balance sheet, a current account in established banks, a trademark.

The main purpose of the enterprise is to make a profit. The main activities of the company are the production and sale of video, audio and home appliances.

1.2 Characteristics of organizational and production structure enterprises

The number of employees is about 218, including production personnel. Company location: Russian Federation, Moscow region, Alexandrov, index: 172438.

The company produces the following types of products:

1) Ballu DSFS 1530 - Dishwasher

2) Cowon UHB - Humidifier

3) Arsenal iAudio10 - MP3 player

4) Defendor CBR MF600 - Speakers

At present, the organizational structure of the enterprise is as follows (see Figure 1.1).

Picture 1 .1 Organizational structure OOO " Arsenal".

1.3 Analysis of the technical and economic indicators of the enterprise

For analysis, consider the following figures:

Figures 1.2 - 1.4 show the main indicators of "Arsenal" LLC. From these figures, it can be seen that in 2010-2011, 2012-2013, production volumes increased in physical terms. Due to the fall in prices and less production (compared to the previous year) of the most expensive product, in the period 2012-2013, there is a decline in output in value terms. In turn, the profit of the enterprise was subject to constant changes. In 2010 and 2011, the profit was less than in 2010 and 2012, but more than in 2013. In 2013, there is a decrease in profit compared to the previous year. 2012 is the most successful year for the company and 2013 is the worst year for the company. Profitability has also undergone changes in profit and received the corresponding dynamics of change.

Picture 1.5 Analysis financial results activities enterprises.

1. Growth of production costs in the period 2010-2012.

2. 2011-2012 growth of administrative expenses. To increase the efficiency of the enterprise.

3. But 2011-2012 brought in the least amount of profit. Therefore, it was decided to reduce management costs in the period 2012-2013. allowed the company to increase the volume of production, and at the same time reduce the price of products. This led to an increase in profits in 2013 compared to 2012.

4. In the period 2012-2013, despite the decrease in selling expenses, due to a sharp decrease in management expenses, the total cost also decreased.

Picture 1 .6. Analysis results financial and other species activities enterprises.

Based on Figure 1.6. it can be said that the constant decrease, in the period (2010-2012), of dividends from the participation of our enterprise in the capital of other companies and organizations is one of the main reasons for the decrease in the amount of the enterprise's profit. Consider the period 2012-2013, in which there is an increase in the amount of profit:

1. An increase (9.27%) in interest payable by the enterprise, caused by the strengthening of the role of borrowed capital in its activities, for the use of which the enterprise paid 12.9 million rubles in 2013. interest on the loan instead of 11.8 million rubles. as in 2012

2. Also in the period 2012-2013. there is an increase (6.5%) of proceeds from the participation of our enterprise in the capital of other companies and organizations.

Conclusion: in this chapter were given general information and characteristics of the enterprise LLC "Arsenal". An analysis of the main technical and economic indicators of the enterprise for 4 years was also carried out.

Chapter 2 2.1 The concept of profit, its economic essence and significance

Profit is one of the main financial indicators plan and evaluation of economic activity of enterprises. At the expense of profits, measures for the scientific, technical and socio-economic development of enterprises are financed, and the wage fund of their employees is increased.

Profit is received from the sale of goods or from other activities. The financial result of the activity of any enterprise is expressed by the profit revealed for the reporting period on the basis of accounting all its economic transactions.

In this regard, profit is formed as a result of the interaction of many components, both with a positive and negative sign.

Finite financial results characterizing the production and economic activities of any organization is profit, that is, it forms the basis of the economic development of the organization. Profit is obtained as the difference between the sum of income and losses received from different business operations.

Part of the obligations to the budget, banks and other enterprises are fulfilled at the expense of profits. Thus, profit is the most important indicator for assessing the production and financial activities of an enterprise.

Conducting a factor analysis of profit from sales allows you to:

§ Assess the reserves for improving the efficiency of the enterprise

§ Form management decisions on the use of production factors

2.2 Profit functions

Making profit plays big role in stimulating the development of production. Profit is a generalizing indicator, the presence of which indicates the efficiency of production, a favorable financial condition. Profits can take the form of cash, material assets, resources and benefits. Most of the savings of the enterprise is realized in profit.

The function of profit as a measure of production efficiency lies in the fact that it is profit and profitability that are the main indicators of the successful operation of an enterprise and predetermine the adoption of such decisions as the company's entry into new markets, the flow of capital from one industry to another, etc.

Profit performs a reproductive, stimulating and control function.

The reproductive function characterizes profit as one of the sources of financing for expanded production.

The stimulating function represents profit as a source of formation of incentive funds and social development of the enterprise team.

In the control function, profit is expressed as one of the main performance indicators of economic activity.

2.3 Methodology for factor analysis of enterprise profit

The sale of products and services is the source by which enterprises receive the bulk of their profits. In the process of analysis, the dynamics, the implementation of the profit plan from the sale of products are studied and the factors of change in its amount are determined.

Profit from the sale of products in the general case is influenced by factors such as changes in:

1. sales volume;

2. product structure;

3. selling prices;

4. production cost level.

The methodology for calculating the factor analysis of the profit of an enterprise includes the following steps:

1. Calculation of the impact on profit of changes in selling prices for products (Pc):

(2.1.)

where Q i 1 - sales volume of the i-th product in real terms in the reporting period;

Ц i 0 , Ц i 1 - selling price of the i-th product, respectively, in the base and reporting periods;

B 1 - sales volume in the reporting period;

В 1 0 - sales volume of the reporting period, calculated in basic prices.

Therefore, the change in profit as a result of price changes is equal to the difference in revenue from the sale of the actual volume of products, calculated in reporting and basic prices.

2. Calculation of the impact on profit of changes in the cost of production (Пz):

(2.2.)

where Z i 0 , Z i 1 - unit cost of the i-th product, respectively, in the base and reporting periods;

S 1 - production costs in the reporting period;

S 1 0 - the cost of production of the reported volume of products, calculated at the base cost.

Thus, the change in profit as a result of a change in the cost price is equal to the difference in the cost of the actual volume of production, calculated at the actual and basic cost per unit of output.

3. Calculation of the impact on profit of a change in the volume of sales of products (P Q):

(2.3.)

where Q i 0 - basic sales volume;

R 0 - profitability of sales as a whole for the enterprise in the base period.

Consequently, the change in profit as a result of a change in the volume of sales is measured by the product of the return on sales of the base period and the increase in the amount of revenue, calculated at constant (basic) prices.

4. Calculation of the impact on profit of changes in the structure (range) of manufactured products (P AS):

(2.4.)

where R i 0 - profitability of sales for the i-th product in the base period;

Thus, the impact on profit of a change in the product range is equal to the increase in revenue, calculated in basic prices, multiplied by the difference in the profitability of the i-th product and the profitability of the entire output.

Factor analysis of the profit of the enterprise is completed by calculating the sensitivity assessment of the analyzed indicator to the action of the factors that determine it. Sensitivity scoring allows you to see where you should focus your attention in order to improve effective work enterprises.

Sensitivity assessment is carried out using the sensitivity coefficient:

(2.5.)

where Y 0 - the basic value of the effective indicator;

X 0 - basic value of the factor indicator;

X - change in the factor indicator;

Y x - change in the effective indicator under the influence of factor X.

The sensitivity coefficient determines by what percentage the effective indicator will change when the indicator-factor changes by 1%.

Conclusion: in this chapter, the concept of profit, its economic essence and significance was considered, the functions of profit were listed, formulas for calculating the factor analysis of the profit of an enterprise were given.

Chapter 3 Consider the preliminary calculations that will be used in the future in factor analysis:

Picture 3.2 Calculation costs on the production.

The following figures will show the factor analysis of the enterprise LLC "Arsenal" and the calculations of the sensitivity assessment:

Picture 3.3 - 3.4 Analysis arrived on factors (chain).

Figures 3.3 - 3.4 show a chain analysis of the profit of the LLC "Arsenal" enterprise. The figures show the dynamics of changes in profit from 2010 to 2013.

In 2011, the company's profit was higher than in 2010 due to changes in price, cost and assortment.

In 2012, there is a decline due to an increase in the cost per product (-23.59) and due to a decrease in sales (-2.77%). And 2013 turned out to be more profitable than 2012, mainly due to an increase in prime cost (22.52%).

In the future, there was an increase in prices for manufactured products, which led to a systematic increase in profits for each subsequent period. But, at the same time, the increase in the cost of production led to loss of profit.

The profit of the enterprise is subject to constant change. Therefore, let us consider the general changes in profit by factors in the period 2010 (base) - 2013 (reporting) years.

Picture 3.5 Analysis arrived enterprises on factors (general).

A general analysis of the company's profit by factors (Fig. 3.5.) showed that for the entire period under review, an increase in sales led to an increase in profits.

In order to show the most effective ways of developing an enterprise, it is necessary to calculate the sensitivity coefficient.

Picture 3.6 Analysis sensitivity arrived to factors her defining (chain).

From the calculations of the sensitivity coefficient (Fig. 3.6.) It can be seen that in the period 2010 - 2011. the company's profit was most sensitive to changes in sales volume. Also in the periods 2011-2012, 2012-2013. the profit of the analyzed enterprise was more sensitive to the volume of production.

We calculate the sensitivity coefficient for the entire period from 2010-2013.

Picture 3.7 Analysis sensitivity arrived to factors her defining (general).

Calculations of the sensitivity coefficient for the entire period from 2010-2013. show that the profit of the company OOO "Arsenal" is the most sensitive to the volume of sales, the sensitivity index is 6.09. This is the highest indicator of all calculated, therefore, it characterizes the most promising way for the organization to develop to increase profits.

Conclusion: in this chapter, a factorial analysis of the profit of the enterprise LLC "Arsenal" was considered, and also, using the sensitivity coefficient, the most effective way of development was indicated, aimed at increasing the profit of the enterprise.

Conclusion

In this work, an analysis of the profit of the company "Arsenal" LLC was carried out by factors. The sensitivity coefficient was also calculated, with the help of which the most effective direction for the development of the organization was indicated.

In the theoretical part of the work, the concept of profit, its essence and significance was revealed, profit functions were listed and formulas for calculating factor analysis were provided. In the analytical part, according to the calculations provided from the tables, various indicators of Arsenal LLC were considered and analyzed.

In the first chapter, general information and characteristics of the LLC "Arsenal" enterprise were given, general economic indicators of the company's entrepreneurial activity were also considered and their analysis was carried out. This analysis shows that from 2010 to 2013:

1) 2012 is the most successful year for the company and 2013 is the worst year for the company. Sales revenue fluctuated constantly. The data show that, compared to 2012, subsequent years are less profitable for the company. This is due to the fact that the average price of products was the highest. Profitability has also undergone changes in profit and received the corresponding dynamics of change. It increased due to the growth in sales volume and decreased due to the growth in the cost of fixed assets.

2) In the second chapter of this work, the concept of profit was provided, its essence and significance were disclosed, and its functions were listed. It also provided the formulas that are necessary to calculate the factor analysis of the profit of the enterprise and the sensitivity coefficient.

3) In the third chapter, an analysis of the profit of the enterprise by factors was carried out and the sensitivity coefficient was calculated. Calculations of the sensitivity coefficient for the entire period from 2010-2013. show that the profit of the company OOO "Arsenal" is most sensitive to the volume of sales. This is the highest indicator of all calculated, therefore, it characterizes the most promising way for the organization to develop to increase profits.

Based on the data provided in this work, it is possible to give a number of recommendations for the further business activities of the company.

Under the condition of sufficient stability and favorable environmental conditions, the development of the enterprise is possible. An increase in production volumes and a decrease in cost due to a more economical use of resources, automation of production, and an increase in labor productivity will lead to an increase in the profit of the enterprise. Also, for successful financial activity it is necessary to develop financial planning. AT modern conditions When the principle of surprise takes place, financial planning is necessary to protect the enterprise from the influence of negative external factors, to ensure financial stability, to achieve a high result of financial and economic activity. The development of new sales markets, the sale of goods in other regions of Russia, the release of new types of products that are in great demand, would also have a positive impact on the economic activity of the organization. It would also be necessary to improve the quality of products and optimize the personnel policy.

Conclusion: according to the data provided, it can be seen that the company "Arsenal" LLC, for the period under review (2010-2013) did not have a negative profit (loss), therefore, in general, we can say that this company has prospects and potential for economic development.

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